AIS Threats. Compare and contrast Natural and Political Disasters with the Unintentional Acts as threats to Accounting Information Systems shown in Table 5-1. State your appraisal of which should receive most of management's attention. Support your solutions with reference to specific textbook pages. (Points : 25)

TABLE 5-1 Threats to Accounting Information Systems

Threats	Examples
Natural and political disasters	Fire or excessive heat Floods, earthquakes, landslides, hurricanes, tornadoes, blizzards, snowstorms, and freezing rain War and attacks by terrorists
Software errors and equipment malfunctions	Hardware or software failure Software errors or bugs Operating system crashes Power outages and fluctuations Undetected data transmission errors
Unintentional acts	Accidents caused by human carelessness, failure to follow established procedures, and poorly trained or supervised personnel Innocent errors or omissions Lost, erroneous, destroyed, or misplaced data Logic errors Systems that do not meet company needs or cannot handle intended tasks
Intentional acts (computer crimes)	Sabotage Misrepresentation, false use, or unauthorized disclosure of data Misappropriation of assets Financial statement fraud Corruption Computer fraud